In the new year, amendments to the Russian Tax Code have been made, which from January 1, 2024, simplify the collection of documents, introduce new rules for determining the tax base and in some cases cancel customs marks.
What's changed:
Collecting a package of export documents
What was: Collection of a package of paper documents.
What will be: Submission of the electronic register:
Tax base for unconfirmed exports
What was: Determined retroactively to the date of shipment of goods.
What will be: Determined on the last day of the quarter in which 180 days from the export of goods expire.
Customs marks in orders for the shipment of goods
What was: The Federal Customs Service used to mark "Loading is authorized" on orders for the shipment of goods. The exporter would then send the documents to the FTS within 180 days in the following cases:
What will be: The Federal Tax Service will check data from a taxpayer against information from the Federal Customs Service. If the information does not match, the zero rate of VAT will not be confirmed. Documents must be sent to the Federal Tax Service within 180 days from the issuance of the shipment order.
Goods declaration as a separate document
What was: The term "customs declaration" was used, which included not only the goods documents, but also the transit declaration and the customs value declaration.
What will be: The name will correspond to the content of the document – "goods declaration".
What's changed:
Collecting a package of export documents
What was: Collection of a package of paper documents.
What will be: Submission of the electronic register:
- declarations for the release of goods under the export regime and for their export outside the EAEU;
- an export contract with a foreign entity or a foreign separate subdivision of a Russian entity;
- commission agreement and related contracts for the supply of goods, if the export is done through an intermediary.
Tax base for unconfirmed exports
What was: Determined retroactively to the date of shipment of goods.
What will be: Determined on the last day of the quarter in which 180 days from the export of goods expire.
Customs marks in orders for the shipment of goods
What was: The Federal Customs Service used to mark "Loading is authorized" on orders for the shipment of goods. The exporter would then send the documents to the FTS within 180 days in the following cases:
- International transportation of goods by sea and river vessels and vessels of mixed navigation.
- Reloading and storage of goods in ports, if the goods are transported across the border by sea or river and the accompanying documents indicate a point of departure and/or destination outside Russia.
- Transportation of export goods by inland waterway transportation to the point of unloading or reloading.
- Transportation of goods from Russia by sea vessels to the point of unloading or reloading for further export.
- Icebreaking of sea vessels carrying export goods.
What will be: The Federal Tax Service will check data from a taxpayer against information from the Federal Customs Service. If the information does not match, the zero rate of VAT will not be confirmed. Documents must be sent to the Federal Tax Service within 180 days from the issuance of the shipment order.
Goods declaration as a separate document
What was: The term "customs declaration" was used, which included not only the goods documents, but also the transit declaration and the customs value declaration.
What will be: The name will correspond to the content of the document – "goods declaration".